One hole that this reminded me about is how to return the superblock
time granularity (for NFSv4 this is attribute 51 "time_delta" which
is called on a superblock not on a file). We run into time rounding
issues with Samba too.

>
> (4) Should the inode number and data version number fields be 128-bit?
This is tricky for SMB2, if you can also provide a device id (or an object id of
some sort for the superblock) then 64 bit inode number is ok.